South Dakota Codified Laws
Chapter 33A - Taxation Of Telecommunications Companies
Section 10-33A-12 - Appeal.

10-33A-12. Appeal.
Any appeal from a decision of the secretary in a contested case shall be taken in accordance with chapter 1-26.

Source: SL 2003, ch 58, ยง12.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 33A - Taxation Of Telecommunications Companies

Section 10-33A-1 - Definitions.

Section 10-33A-2 - "Telecommunications service" defined.

Section 10-33A-3 - Gross receipts defined.

Section 10-33A-4 - Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.

Section 10-33A-5.1 - Disposition of revenues--County telecommunications gross receipts fund created.

Section 10-33A-6.1 - Distribution of moneys.

Section 10-33A-7 - Companies subject to tax to apply for tax license--Contents.

Section 10-33A-8 - Issuance of tax license--Validity.

Section 10-33A-9 - Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.

Section 10-33A-10.1 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

Section 10-33A-12 - Appeal.

Section 10-33A-14 - Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.

Section 10-33A-15 - Records to be kept by company--Subject to inspection--Retention period.

Section 10-33A-16 - Promulgation of rules--Scope.

Section 10-33A-17 - Violation of chapter as criminal offense--Classification.

Section 10-33A-18 - Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.

Section 10-33A-19 - Certain property of telecommunications company exempt from property taxes.

Section 10-33A-20 - Chapter not applicable to certain tax-exempt property.